Harris Corporation produces a single product. Last year, Harris manufactured 32,900 units and sold 27,500 units. Production costs for the year were as follows: Fixed manufacturing overhead Variable manufacturing overhead Direct labor Direct materials $592,200 $289,520 $171,080 $253,330 Sales were $1,168,750, for the year, variable selling and administrative expenses were $148,500, and fixed selling and administrative expenses were $227,010. There was no beginning Inventory. Assume that direct labor is a variable cost. The contribution margin per unit would be: (Do not round intermediate calculations.) $16.50 per unit $15.40 per unit $10.90 per unit O $20.80 per unit